家族企业国际化对审计收费的影响研究

Research on the Impact of Family Enterprises Internationalization on Audit Fees

以我国2010—2020年沪深A股上市家族企业为研究样本,实证检验家族企业国际化与审计收费之间的关系。研究结果发现,家族企业国际化程度的加深会使得审计收费提高。代际传承和家族董事席位分别在两者之间发挥正向和负向调节作用。机制检验表明,家族企业开展国际化经营增加了企业的经营风险,提高了审计师对于风险的评估,从而导致审计收费的提高。进一步研究发现,家族企业国际化与审计收费之间的正向影响在不具有海外背景高管的企业以及不存在国有持股的企业中更为突出。研究结论为从审计师视角加强对家族企业国际化的监管提供理论依据和经验证据。

Based on the research sample of Shanghai and Shenzhen A-share listed family enterprises from 2010 to 2020,this paper empirically tests the relationship between internationalization of family enterprises and audit fees.The results show that the internationalization of family firms increases the audit fees.Inter-generational inheritance and family board seats play positive and negative regulating roles between the two respectively.The mechanism test shows that the international operation of family enterprises increases the operational risks of the enterprises,improves the risk assessment of auditors,and leads to the increase of audit fees.Further research shows that the positive impact between internationalization of family firms and audit fees is more prominent in companies with no overseas executives and companies without state-owned ownership.The conclusion provides theoretical basis and empirical evidence for strengthening the supervision of internationalization of family firms from the perspective of auditors.